Mark Ward

Member Since: 1st Oct 2009
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Mark Ward qualified with a large firm in 1989, having previously worked in the tax departments of a small and a medium size firm. He has been lecturing on a wide variety of tax matters for 30 years to qualified practitioners and industry specialists in the UK and overseas.
Tax Lecturer
8th Nov 2023
Taxpayer unsuccessfully trots out mixed-use claim
As a self-confessed non-specialist in stamp duty land tax (SDLT), I find it increasingly bewildering how many cases proceed to the...
HMRC & policy
20th Oct 2023
When does period of ownership for PRR begin?
In October 2010, taxpayers Gerald and Sarah Lee bought a house with land for £1.7m. The original house was demolished, and the replacement...
Personal tax
29th Sep 2023
SSE: When is a group not a group?
M Group Holdings Limited (MGHL) claimed substantial shareholding exemption (SSE) on the disposal of shares in a wholly owned subsidiary,...
HMRC & policy
15th Sep 2023
HMRC defeats inheritance tax home loan scheme
The case of the Executors of Mrs LV Elborne (and others) vs HMRC (TC08863) in July 2023 concerns a variation on the theme of using a home...
Personal tax